Internal Control as an Aid to Accountability in the Public Service: A Case Study of Ibarapa East Local Government, Oyo State

Internal Control System (ICS) is the process by which private or public organization governs its activities for effective and efficient operations, reliability of her financial accountability and compliance with applicable laws and regulations. This paper investigated how the implementation of ICS has aided the performance, accountability, transparency and efficient management of resources in the public service in which Ibarapa East Local Government was used as a case study. It is a survey research design and both primary and secondary sources of data were explored. The data were gathered through questionnaire, interview, source document, official gazette, circulars and local magazine (The Ibarapa News), and from key stakeholders, government officials, employees and community representatives. The data were analysed using Descriptive Statistics, the Statistics Process Control (SPC) charts and the non-parametric test – the Chi-Square. Findings revealed that the administrative and accounting internal controls strategies were perceived as normal even with the non-autonomous status of all local governments in Nigeria and also well implemented in line with the council’s management culture and other elements of internal control processes. All the null hypotheses were rejected. The Chi-square X 2c = 23.045 > X 2t = 14.067; degree of freedom (df) being 7 and at 0.05 level of significant. All the control conditions on the Statistical Process Control (SPC) chart were at Upper Control Limit (UCL) except for the Risk Assessment and Exposure influenced by ethnic social problems of banditry and other crisis. The paper concluded that ICS has aided accountability of the Local Government through efficient and prudent resource management, transparent and financial integrity, internal and external audits, prevention of misappropriation of funds, enforcement and compliance with legal and regulatory requirements, as well as risk management and mitigation. Ultimately, the study has contributed to the improvement of public sector performance, service delivery, and public trust in Ibarapa East Local Government in particular, Oyo State Local Government Service Commission in general. The study recommended that Ibarapa East Local Government should prioritize the strengthening of internal control mechanisms to enhance accountability by establishing clear lines of responsibility, providing adequate training to staff members, implementing regular internal and external audits, and fostering a culture of transparency, gender balance, and ethical behavior and quick report to resolve communal crisis.